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Evaluarea la inchidere a imobilizarilor finantate din subventii

Author

Listed:
  • Costel Istrate

    (The Department of Business Administration, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University)

Abstract

Les subventions reçues par l'entreprise sont présentées soit en produits différés, soit en déduction du coût des actifs ainsi financés. Quand on retient la présentation en produits différés, la réévaluation de telles immobilisations devrait conduire à une augmentation du solde des subventions, sinon le compte de résultat serait moins crédible. D'autre part, à la clôture, il faut parfois faire le test de dépréciation, en comparant la valeur comptable et la valeur recouvrable. Si le bien a fait l'objet d'une subvention, il semblerait raisonnable de prendre en compte une valeur comptable diminuée du solde des subventions trouvée en produits diffères.

Suggested Citation

  • Costel Istrate, 2006. "Evaluarea la inchidere a imobilizarilor finantate din subventii," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 52, pages 26-30, November.
    • Handle: RePEc:aic:journl:y:2006:v:13:p:26-30
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